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Nonprofiteer
← JAFCO CHILDRENS ABILITY CENTER INC

Form 990 for tax year 2025

Filed by JAFCO CHILDRENS ABILITY CENTER INC.

Totals

Total revenue
$6,979,409
Total expenses
$6,679,292
Contributions and grants received
$6,387,918
Grants paid
$0
Program service revenue
$193,996
Investment income
$23,869
Other revenue
$373,626
Total assets, end of year
$2,222,714
Total liabilities, end of year
$470,110
Net assets or fund balances, end of year
$1,752,604
Program services expenses (Part IX)
$6,498,912
Management and general expenses
$119,630
Fundraising expenses
$60,750
Program service expenses (Part III)
$6,498,912

Program services were 97.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $217,044

  • 1e · Government grants (contributions)

    $4,594,604

  • 1f · All other contributions, gifts and grants

    $1,576,270

  • 2a · Program service revenue: CLIENT FEES

    total $193,996 · related or exempt $193,996

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $23,869 · excluded $23,869

  • 6a · Gross rents

    real property $98,848

  • 6b · Less rental expenses

    real property $15,960

  • 6c · Rental income or loss

    real property $82,888 · personal property $0

  • 6d · Net rental income or loss

    total $82,888 · related or exempt $82,888

  • 7c · Gain or loss

    securities $0 · other assets $0

  • 8a · Fundraising events: gross income

    $417,259

  • 8a · Fundraising events: contributions included on line 1c

    $217,044

  • 8b · Fundraising events: direct expenses

    $141,521

  • 8c · Net income from fundraising events

    total $275,738 · excluded $275,738

  • 11a · Other revenue: MISCELLANEOUS REVENUES

    total $15,000 · related or exempt $15,000

  • 11d · All other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $15,000

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $187,869 · program services $187,869

  • 7 · Other salaries and wages

    total $4,556,964 · program services $4,422,055 · management and general $82,792 · fundraising $52,117

  • 8 · Pension plan contributions

    total $38,796 · program services $37,693 · management and general $677 · fundraising $426

  • 9 · Other employee benefits

    total $201,283 · program services $195,560 · management and general $3,512 · fundraising $2,211

  • 10 · Payroll taxes

    total $405,449 · program services $393,921 · management and general $7,075 · fundraising $4,453

  • 11b · Fees: legal

    total $180 · management and general $180

  • 11c · Fees: accounting

    total $23,623 · management and general $23,623

  • 11g · Fees: other

    total $10,156 · program services $10,156 · management and general $0 · fundraising $0

  • 13 · Office expenses

    total $52,388 · program services $50,521 · management and general $1,409 · fundraising $458

  • 16 · Occupancy

    total $654,722 · program services $654,722

  • 17 · Travel

    total $23,355 · program services $23,355

  • 22 · Depreciation, depletion and amortization

    total $31,621 · program services $30,174 · management and general $362 · fundraising $1,085

  • 23 · Insurance

    total $181,092 · program services $181,092

  • 24a · Other expenses: CLIENT LIVING AND RESIDENTIAL EXPENSES

    total $228,084 · program services $228,084

  • 24b · Other expenses: EMPLOYEE EXPENSES

    total $83,710 · program services $83,710

  • 24e · All other expenses

    total $0 · program services $0 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $816,627 · end of year $1,347,211

  • 3 · Pledges and grants receivable

    beginning of year $738,786 · end of year $732,102

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $26,221 · end of year $49,163

  • 10a · Land, buildings and equipment: cost or other basis

    $272,914

  • 10b · Land, buildings and equipment: accumulated depreciation

    $180,135

  • 10c · Land, buildings and equipment, net

    beginning of year $124,400 · end of year $92,779

  • 12 · Investments: other securities

    beginning of year $0

  • 13 · Investments: program-related

    beginning of year $0

  • 15 · Other assets

    beginning of year $6,939 · end of year $1,459

  • 17 · Accounts payable and accrued expenses

    beginning of year $182,213 · end of year $195,403

  • 19 · Deferred revenue

    beginning of year $78,273 · end of year $250,132

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $0 · end of year $24,575

  • 27 · Net assets without donor restrictions

    beginning of year $1,452,487 · end of year $1,752,604

Mission and programs · 2025

Mission

JAFCO CHILDREN'S ABILITY CENTER, INC.'S MISSION IS TO CARE FOR ABUSED, NEGLECTED AND AT-RISK CHILDREN AS WELL AS THOSE WITH DEVELOPMENTAL DISABILITIES IN THE JEWISH COMMUNITY AND TO WORK IN PARTNERSHIP WITH FAMILIES AND THE ENTIRE COMMUNITY.

Activities or mission (Part I)

TO PROVIDE CARE TO ABUSED, NEGLECTED, AND SPECIAL NEEDS CHILDREN IN THE COMMUNITY.

  • THE ORGANIZATION PROVIDES FAMILY ENRICHMENT, RESOURCES AND RESPITE CARE TO FAMILIES (FROM BROWARD, DADE, AND PALM BEACH) RAISING A CHILD (AGE BIRTH TO 22) WITH A DEVELOPMENTAL DISABILITY INCLUDING THE FOLLOWING SERVICES: - FAMILY SUPPORT/CASE MANAGEMENT AND REFERRAL/CRISIS SUPPORT - RESPITE CARE/DAY, OVERNIGHT, WEEKEND AND EXTENDED RESPITE - PARENT EDUCATION AND TRAINING, LIFE SKILLS AND SOCIAL SKILLS TRAINING - SOCIAL ACTIVITIES FOR PARENTS AND CHILDREN - 24-HOUR ON-CALL CRISIS SUPPORT FOR FAMILIES, SUPPORT GROUPS - DAY AND OVERNIGHT SUMMER CAMP, WINTER CAMP, SPRING BREAK CAMP AND GAP CAMPS/AFTER SCHOOL AND WEEKEND ENRICHMENT ACTIVITIES FOR CHILDREN. IN 2025, THE ORGANIZATION SERVED 2,255 INDIVIDUALS.

    Expenses $6,498,912 · Revenue $291,884

As filed on the 2025 return.

Listed in Part VII

  • Amy Sylvetsky

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Laurie Rich Levinson

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Marc Abrams

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Susan Auerbach

    SECRETARY

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Dr Ronald Simon

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • Jim Orleans

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Joel Wolff

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Louise Jacowitz Allen

    PAST PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Melissa Barnhardt

    IMMEDIATE PAST PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Nicole Lopez-Alvar

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Perry Isenberg

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Sharon Gilbert

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Sharon Wender

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Steve Pressman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Justin A Kohlhagen

    EXECUTIVE DIRECTOR

    Total calculated
    $193,436
    From this org
    $155,419
    From related orgs
    $0
    Other
    $38,017
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $155,419
    Bonus
    $0
    Other
    $0
    Deferred
    $5,567
    Nontaxable benefits
    $32,450
    Filer's total
    $193,436

  • Maher Malak

    CHIEF FINANCIAL OFFICER

    Total calculated
    $221,221
    From this org
    $0
    From related orgs
    $198,764
    Other
    $22,457
    Hours/week
    10 + 30 related

    Schedule J breakdown matched by us

    Base
    $0 + $198,764 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $5,536 related
    Nontaxable benefits
    $0 + $16,921 related
    Filer's total
    $0 + $221,221 related

  • Matthew C Levin

    CHIEF EXECUTIVE OFFICER (BEG. 07/2025)

    Total calculated
    $115,092
    From this org
    $0
    From related orgs
    $115,092
    Other
    $0
    Hours/week
    10 + 30 related

  • Robert Etzkin

    CHIEF EXECUTIVE OFFICER (THRU 02/2025 - 06/2025)

    Total calculated
    $239,268
    From this org
    $0
    From related orgs
    $234,808
    Other
    $4,460
    Hours/week
    10 + 30 related

    Schedule J breakdown matched by us

    Base
    $0 + $234,808 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0 + $4,460 related
    Filer's total
    $0 + $239,268 related

  • Sarah Franco

    CHIEF EXECUTIVE OFFICER (END. 01/2025)

    Total calculated
    $43,213
    From this org
    $0
    From related orgs
    $41,504
    Other
    $1,709
    Hours/week
    10 + 30 related

  • Michael J Moran

    VENUE AND FACILITIES DIRECTOR

    Total calculated
    $142,337
    From this org
    $128,704
    From related orgs
    $0
    Other
    $13,633
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

SCHEDULE J, PART I, LINE 3 ARRANGEMENT USED TO ESTABLISH THE TOP MANAGEMENT OFFICIAL'S COMPENSATION
JAFCO CHILDREN'S FOUNDATION INC.'S CEO IS EMPLOYED BY JEWISH ADOPTION AND FOSTER CARE OPTIONS, INC. ("JAFCO"), A RELATED 501(C)(3) ORGANIZATION. JAFCO REQUIRES APPROVAL BY THE BOARD TO ESTABLISH THE COMPENSATION OF THE EXECUTIVE DIRECTOR.
SCHEDULE J, PART I, LINE 4B SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN
JEWISH ADOPTION AND FOSTER CARE OPTIONS, INC. ("JAFCO"), A RELATED ORGANIZATION, OFFERS A NONQUALIFIED EXECUTIVE RETIREMENT BENEFIT THROUGH A 457(F) AGREEMENT. THE FOLLOWING INDIVIDUALS PARTICIPATED IN A SUPPLEMENTAL NONQUALIFIED PLAN AND RECEIVED THE FOLLOWING AMOUNTS THAT WERE VESTED DURING THE 2025 CALENDAR YEAR: SARAH FRANCO - $0 MATTHEW LEVIN - $0 ROBERT ETZKIN - $0 WENDY JENKINS - $0

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2025
Filed
31 August 2026
IRS schema version
2025v4.2
Source object
202622439349301967

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